Realization of Tax Sovereignty in Value-Added Taxation of Cross-Border Transactions // Tax Sovereignty and the Concept of Fiscal Rule-Making in the Countries of Central and Eastern Europe: Conference Proceedings. Voronezh: Voronezh State University, Facul

This contribution deals with tax sovereignty realization in value-added tax regulation. The main aim of the contribution is to confirm that value-added taxation has some peculiar properties concerning cross-border transaction, especially in case if the transactions take place between countries who are member of economic union. The author uses formal meth-od for analysis of statutory acts and legal precedents as well as a comparative method ana-lyzing experience of EU and its applicability for EEU.

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